Companies and payroll offices can still make corrections on the withholding tax declarations for 2018 up to 27 September 2019. After this final due date, a formal motivated tax claim will be required to amend the withholding tax returns.
Also withholding tax exemptions, such as the R&D exemption, exemption for night and shift labor and the exemption for the construction sector for 2018 can still be amended in an administrative way via the payroll office until 27 September 2019.
For the withholding tax exemption for the construction sector this delay will be useful, since clarity on this legislation was only given a few months ago. Payroll offices are now ready to implement the the withholding tax exemption for the construction sector.
PwC can assist with the review of the withholding tax returns and communication towards the payroll office in this respect.
For more information, please contact Christiaan Moeskops or Bart Van den Bussche.
Official note on the website of FinProf.
